Softhouse Consulting Ltd v Revenue and Customs Commissioners  BVC 511
 UKUT 0197 (TCC)
Upper Tribunal (Tax and Chancery Chamber)
Decision released 19 February 2014
Value added tax – Costs – Application by taxpayer for permission to appeal decision of HMRC to refuse input tax claim – Oral hearing by Upper Tribunal – Application by HMRC for payment of costs of hearing, including counselʼs fees – Whether Upper Tribunal has jurisdiction to make a direction in respect of costs in such circumstances – Whether HMRC discharged the burden of demonstrating that it was reasonable for them to incur the costs of attending the hearing – Application dismissed.